Utah State Tax Commission - TC-721 - Rev. 5/10 - Exemption Certificate (Sales, Use, Tourism and Motor Vehicle Rental Tax)

Sep 19, 2026

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Utah State Tax Commission form TC-721 is an exemption certificate for claiming sales, use, tourism, and motor vehicle rental tax exemptions. It requires purchaser identification, address details, and authorized signature information, along with selection of an applicable exemption basis. The form provides instructions to keep the certificate for record and audit, directs inquiries to Taxpayer Services, and states not to submit it to the Commission. It includes exemption categories such as resale or re-lease, leasebacks, agricultural producers, commercial airlines, film and video, pollution control facilities, medical equipment, out-of-state construction materials, and direct mail.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Exemption Certificate Overview

Purchaser and Seller Information

Signature and Filing Instructions

Exemption Basis Checkboxes

Medical Equipment and Other Exemptions

Construction and Direct Mail Exemptions

| | Utah State Tax Commission
Exemption Certificate
(Sales, Use, Tourism and Motor Vehicle Rental Tax) |
Print Form | | TC-721
Rev. 5/10 | | --- | --- | --- | --- | --- | | | |
Clear form | | | | Name of business or institution claiming exemption (purchaser) | | | Telephone Number | | | --- | --- | --- | --- | --- | | Street Address | | City | State | ZIP Code | | Authorized Signature | Name (please print) | | Title | | |
Name of Seller or Supplier: | | | Date | | The person signing this certificate MUST check the applicable box showing the basis for which the exemption is being claimed. Questions should be directed (preferably in writing) to Taxpayer Services, Utah State Tax Commission, 210 N 1950 W, Salt Lake City, UT 84134. Telephone (801) 297-2200, or toll free 1-800-662-4335. DO NOT SEND THIS CERTIFICATE TO THE TAX COMMISSION Keep it with your records in case of an audit. For purchases by government, Native American tribes and public schools, use form TC-721G. ❑ RESALE OR RE-LEASE Sales Tax License No. I certify I am a dealer in tangible personal property or services that is for resale or re-lease. If I use or consume any tangible personal property or services I purchase tax free for resale, or if my sales are of food, beverages, dairy products and similar confections dispensed from vending machines (see Rule R865-19S-74), I will report and pay sales tax directly to the Tax Commission on my next sales and use tax return. ❑ LEASEBACKS I certify the tangible personal property leased satisfies the following conditions: (1) the property is part of a sale-leaseback transaction; (2) sales or use tax was paid on the initial purchase of the property; and,(3) the leased property will be capitalized and the lease payments will be accounted for as payments made under a financing arrangement. ❑ AGRICULTURAL PRODUCER I certify the items purchased will be used primarily and directly in a commercial farming operation and qualify for the Utah sales and use tax exemption. ❑ COMMERCIAL AIRLINES I certify the food and beverages purchased are by a commercial airline for in-flight consumption; or, any parts or equipment purchased are for use in aircraft operated by common carriers in interstate or foreign commerce. ❑ COMMERCIALS, FILMS, AUDIO AND VIDEOTAPES Sales Tax License No. I certify that purchases of commercials, films, prerecorded videotapes, prerecorded audio program tapes or records are for sale or distribution to motion picture exhibitors, or commercial television or radio broadcasters. If I subsequently resell items to any other customer, or use or consume any of these items, I will report any tax liability directly to the Tax Commission. ❑ FILM, TELEVISION, VIDEO I certify that purchases, leases or rentals of machinery or equipment will be used by a motion picture or video production company for the production of media for commercial distribution. ❑ POLLUTION CONTROL FACILITY Sales Tax License No. I certify our company has been granted a “Certification of Pollution Control Facilities” as provided for by Utah Code §§19-2-123 through 19-2-127 and as explained in Tax Commission Rule R865-19S-83 by either the Air Quality Board or the Water Quality Board. I further certify each item of tangible personal property purchased under this exemption is qualifying machinery or equipment for this purpose. ❑ MEDICAL EQUIPMENT I certify the equipment or device checked below is prescribed by a licensed physician for human use. ❑ Durable Medical Equipment primarily used to serve a medical purpose, is not worn in or on the body, and is for home use only. (Sales of spas and saunas are taxable.) ❑ Mobility Enhancing Equipment primarily used to improve movement, is for use in a home or motor vehicle, and is not used by persons with normal mobility. ❑ Prosthetic Device used to replace a missing body part, to prevent or correct a physical deformity, or suppo

FAQs

Who completes and signs the Utah TC-721 exemption certificate?

The purchaser must provide business or institution details and an authorized signature. The signer must check the applicable box showing the basis for the exemption claimed.

What should you do after completing TC-721?

Do not send the certificate to the Tax Commission. Keep it with your records in case of an audit, and direct questions to Taxpayer Services.

Which types of exemptions are listed on the TC-721 form?

The form lists multiple bases, including resale or re-lease, leasebacks, agricultural producer use, commercial airlines purchases, commercials/films/video items, pollution control facilities, medical equipment, out-of-state construction materials, construction for certain airports, religious and charitable organizations, and direct mail.

Sep 19, 2026

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